Read twice and referred to the Committee on Finance.
The bill amends the Internal Revenue Code to treat direct primary care (DPC) arrangements as medical care for tax purposes, defines eligible DPC services, and caps eligible monthly fees. It ensures DPC arrangements do not disqualify individuals from making deductible health savings account (HSA) contributions and requires W-2 reporting of employee-provided DPC fees.
Distributional effect: liberals worry benefits favor higher earners; conservatives view market benefits.
Relative to its intended legislative type, this bill is a focused substantive tax-law change that clearly defines and integrates direct primary care arrangements into the Internal Revenue Code, with concrete mechanics for eligibility, caps, indexing, HSA treatment, and W–2 reporting.
The bill amends the Internal Revenue Code to treat direct primary care (DPC) arrangements as medical care for tax purposes, defines eligible DPC services, and caps eligible monthly fees.
It ensures DPC arrangements do not disqualify individuals from making deductible health savings account (HSA) contributions and requires W-2 reporting of employee-provided DPC fees.
The bill sets a $150 monthly per-individual eligible fee (indexed after 2026), excludes certain procedures and lab services, and takes effect for months beginning after December 31, 2025.
Content is narrow and administrable, aiding passage chances, but revenue effects and procedural barriers reduce likelihood absent inclusion in a larger package.
Relative to its intended legislative type, this bill is a focused substantive tax-law change that clearly defines and integrates direct primary care arrangements into the Internal Revenue Code, with concrete mechanics for eligibility, caps, indexing, HSA treatment, and W–2 reporting.
Distributional effect: liberals worry benefits favor higher earners; conservatives view market benefits.
These are examples from the analysis, not a ranked list of the most-affected groups.
Distributional effect: liberals worry benefits favor higher earners; conservatives view market benefits.
Generally supportive of expanding primary care access and removing an HSA barrier, but wary of distributional effects.
Concerned that tax advantages disproportionately help higher-income, HSA-owning individuals and that the bill might encourage narrow primary-care-only arrangements replacing comprehensive coverage.
Views the bill as a modest, pragmatic reform to promote primary care access and clarify tax treatment.
Appreciates HSA compatibility and limited scope, while wanting clarity on fiscal cost and interactions with existing insurance rules.
Generally favorable: treats market-based DPC as legitimate medical expense and preserves HSA use.
Sees the bill as reducing regulatory hurdles and expanding consumer choice, with modest administrative reporting acceptable.
Reached or meaningfully advanced
Reached or meaningfully advanced
Still ahead
Still ahead
Still ahead
Content is narrow and administrable, aiding passage chances, but revenue effects and procedural barriers reduce likelihood absent inclusion in a larger package.
The bill has not accumulated any surfaced votes yet.
Distributional effect: liberals worry benefits favor higher earners; conservatives view market benefits.
Content is narrow and administrable, aiding passage chances, but revenue effects and procedural barriers reduce likelihood absent inclusion…
Relative to its intended legislative type, this bill is a focused substantive tax-law change that clearly defines and integrates direct primary care arrangements into the Internal Revenue Code, with concrete mechanics f…
Go beyond the headline summary with full stakeholder mapping, legislative design analysis, passage barriers, and lens-by-lens tradeoff breakdowns.